Research background: The paper investigates the earnings management phenomenon in
the context of Central European countries, attempting to identify the factors and incentives …

The aim of this study was to verify whether the discretionary actions of managers to manage
earnings can be captured by abnormal book-tax differences (ABTD). In Brazil, there are no …

RESUMO O objetivo deste trabalho foi verificar se as ações discricionárias dos gestores
para gerenciar o resultado podem ser capturadas pela abnormal book-tax diferences …

Penelitian ini bertujuan untuk menguji hipotesis dan menghasilkan bukti empiris mengenai
pengaruh thin capitalization, transfer pricing aggressiveness, firm size dan profitabilitas …

El presente articulo tiene como objetivo determinar la relación entre la cultura tributaria y las
obligaciones tributarias en una empresa peruana. Respecto a la metodología, se trabajó …

The aim linked with the ongoing article is to examine the role of top management team
heterogeneity along with audit committee characteristics on the book-tax difference of the …

El presente libro titulado “Fundamentos teóricos de administración financiera” introduce una
exploración exhaustiva y detallada de los principios esenciales que rigen el mundo de las …

The present paper examines the tax and financial reporting behaviour of Greek public
companies after the adoption of International Financial Reporting Standards. Corporate tax …

Studi ini fokus pada analisis pengaruh Country-by-Country Reporting (CbCR), tax havens,
ukuran perusahaan, dan koneksi politik terhadap praktik menghindari pajak di Indonesia …